Start-up reinvestment rules: holding period shortened and investment threshold lowered for qualifying computer assets under amended law.

Amendment shortens the holding-period applicable to new computer or computer software assets acquired by eligible start-ups referenced in the proviso to clause (d) of sub-section (6), substitutes a later year in the proviso to sub-section (5), and reduces the numeric investment threshold language in clause (b)(iii) of sub-section (6) by replacing the prior numeric term at both occurrences.

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